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All Journal Ekobisman : Jurnal Ekonomi Bisnis Manajemen
liana, sherry
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Economics, Econometrics & Finance Social Sciences

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PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS TERHADAP INTEGRATED REPORTING DENGAN AUDITOR EKSTERNAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2014-2018) liana, sherry; JMV Mulyadi; Supriyadi, Edy
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 4 No 3 (2020): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jeko.v4i3.1419

Abstract

This study aims to examine and analyze the effect of company size, institutional ownership and profitability on Integrated Reporting with external auditors as a moderating variable. The sample used was a real estate sector manufacturing company listed on the Indonesia Stock Exchange in 2014-2018. The research method used is a quantitative method and is processed using the Eveiews application 10. The results show that company size and institutional ownership have a significant effect on Integrated Reporting, while profitability variables have no significant effect on Integrated Reporting. The results of company size variables that are moderated by external auditors have a significant effect on Integrated Reporting, while institutional ownership variables and profitability that are moderated by external auditors have no significant effect.
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS TERHADAP INTEGRATED REPORTING DENGAN AUDITOR EKSTERNAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2014-2018) liana, sherry; JMV Mulyadi; Supriyadi, Edy
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 4 No. 3 (2020): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jeko.v4i3.1419

Abstract

This study aims to examine and analyze the effect of company size, institutional ownership and profitability on Integrated Reporting with external auditors as a moderating variable. The sample used was a real estate sector manufacturing company listed on the Indonesia Stock Exchange in 2014-2018. The research method used is a quantitative method and is processed using the Eveiews application 10. The results show that company size and institutional ownership have a significant effect on Integrated Reporting, while profitability variables have no significant effect on Integrated Reporting. The results of company size variables that are moderated by external auditors have a significant effect on Integrated Reporting, while institutional ownership variables and profitability that are moderated by external auditors have no significant effect.
Co-Authors Edy Supriyadi JMV Mulyadi